Project settlement audit
Project settlement audit refers to the audit activities of the general contractor, supervision, cost consulting unit and construction unit on the project settlement data submitted by each contractor. In a narrow sense, the project settlement audit mainly refers to the audit activities conducted by Party A or the cost consulting agency entrusted by Party A on the authenticity, accuracy and compliance of the project settlement data submitted by the general contractor or contractor.
Project settlement audit
In general, the audit of project settlement should be based on the Code for Construction Project Bill of Quantities Plan and its supporting quota, and check the project settlement amount by applying the comprehensive unit price of the bill of quantities in the contractor's bidding documents to the partial bill of quantities, measure project list, other project list and sporadic work project list in the project settlement submitted by the contractor, audited by the supervision unit and approved by the owner unit.
In the project settlement audit, auditors need to check and accept the equipment and materials based on the contract price according to the completion settlement data, construction drawings (as-built drawings) and minutes of joint review of drawings, design change notice, construction site project visa, equipment and materials price confirmation, etc., mainly aiming at the three elements that constitute the project cost-engineering quantity, list price and various expenses (quantity and price). Items or errors found during verification that are inconsistent with facts, contracts and state regulations shall be regarded as nuclear reduction (nuclear increase).
1, engineering settlement audit steps
The steps of project settlement audit mainly include: contract engineering quantity audit, change engineering quantity audit, unit price audit, unit price adjustment audit, measure fee audit, provisional amount audit, provisional valuation audit, daywork audit, general contracting service fee audit, contract construction period audit, cost calculation and payment audit, etc.
I. Review of Contract Quantity
Auditors shall calculate the contract quantities according to relevant design documents, drawings and completion data. The valuation method of bill of quantities is basically to calculate the engineering quantity (that is, net consumption) of the engineering entity according to the dimensions marked on the drawings, without considering the reasonable construction loss. Auditors should review the calculation of engineering quantity, focusing on whether there are problems such as inconsistency between engineering quantity and actual project, repeated calculation of engineering quantity, error in engineering quantity calculation, and omission of wrong items.
Because there are many sub-projects in a project, auditors can adopt various methods in the audit, such as comparative analysis, spot check and judgment by using empirical data.
Second, the project quantity change review
Auditors shall, according to the construction contract, review the quantities increased or decreased due to design changes, and verify all quantities. Among them, the material price difference shall be subject to the Equipment and Material Price Confirmation Form. Review and confirm the engineering contact list (design change) and engineering visa list according to the terms agreed in the contract, and eliminate the visa list that does not meet the requirements of the contract and on-site visa system.
Third, the unit price review
Auditors shall audit settlement book according to the relevant settlement clauses, tender quotation list, relevant quotas and charging standards stipulated in the contract.
Fourth, the unit price adjustment review
Auditors should verify whether the material consumption, material differences and price adjustment factors comply with relevant regulations and applicable time limits.
Verb (abbreviation of verb) measure review fee
The audit shall verify the calculation basis and application scope of the measure fee. Measures are the general name of non-material projects in technology, life, safety and environmental protection. , must occur in the actual construction, compared with the partial project of the engineering entity.
The actual measures shall be determined according to the list of measures provided in the tender documents. The engineering measures are priced by the comprehensive unit price of partial projects, and the comprehensive unit price is determined according to the quantities in the list of measures; In the case of "item" pricing, all expenses except fees and taxes shall be determined according to regulations. Specifically, judge:
1
Whether the list of measures and projects is listed according to the actual situation of the proposed project, and whether the listed general measures and professional measures are reasonable. Auditors can combine materials such as survey and design documents, construction drawings and bidding documents.
2
Whether the calculation of the measure fee is accurate. Measures that can calculate the quantity of works should adopt the method of partial bill of quantities and be priced according to the comprehensive unit price. Auditors can refer to the composition of construction and installation costs, the Code for Valuation with Bill of Quantities of Construction Projects, the Management Regulations on Safety Protection and Civilized Construction Measures and their use to check whether the calculation of the measures listed in the tender control price is accurate.
Auditors should pay special attention to: the safety and civilized construction measures in the list of measures should be priced according to the provisions of the national or provincial and industrial construction authorities, and should not be used as competitive expenses.
Audit of temporary funds by intransitive verbs
The tentative amount is a sum of money tentatively mastered and used by the tenderer, which is included in the contract price and used by the tenderer to purchase the required materials, equipment and services that have not been determined or foreseen when signing the contract agreement, as well as the project price adjustment when various project price adjustment factors appear in the construction process. The provisional amount is calculated according to the actual amount incurred in the construction process.
Seven. Interim valuation audit
The temporary evaluation is expected to occur in the bidding stage, but the specific price cannot be determined for the time being because the standards are not clear or need to be completed by professional contractors. Temporary valuation includes temporary valuation of materials and temporary valuation of professional projects, calculated according to the actual amount incurred in the construction process.
Eight. Daily work audit
Daywork is a valuation method for sporadic projects or work, including the valuation of labor, materials, construction machinery and the expenses needed to complete the work, similar to the visa records in quota valuation. Daily work includes daily work, materials and construction machinery, and is calculated according to the actual amount incurred in the construction process.
Nine, the general contracting service fee audit
The general contracting service fee refers to the expenses required by the general contractor to provide related services (such as subcontractors using the contractor's scaffolding, water and electricity stripping, etc.). ) and construction site management, etc. , refers to the tenderer to subcontract the project within the scope permitted by laws and regulations and purchase and supply some equipment and materials by himself, calculated according to the fixed proportion of the actual general contracting service project.
The above provisional sum, provisional estimate, daywork and general contracting service fee belong to other expenses related to the proposed project and the corresponding quantity due to the special requirements of the tenderer. Auditors should focus on the rationality of other project fees when auditing other project fees. The main basis is: the level of project construction standards, the complexity of the project, the project duration, the composition of the project, and the owner's requirements for project management.
X. Contract period audit
Whether to complete the project according to the time limit stipulated in the construction contract, and implement the contract's reward and punishment measures for the time limit.
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I. Audit of Cost Calculation and Payment
The expenses include five items: sewage charges, social security fees (composed of endowment insurance, unemployment insurance and medical insurance), housing accumulation fund, accident insurance for dangerous operations, and engineering quota measurement fees (still retained in some industries). The calculation standard is calculated according to the expenses and rates approved by the provincial and industrial construction authorities obtained by the construction unit.
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Two. Audit of tax calculation and payment
Taxes are the general name of all taxes and fees that should be included in the construction and installation project cost and paid by the contractor according to the national tax law, and calculated according to the actual situation of the project location and relevant regulations.
2, the process and skills of project settlement audit
First, data review.
At present, the project settlement audit is in the stage of project completion, except for the follow-up audit, which mostly belongs to ex post audit. The scene only has the appearance after molding, and all hidden situations can only be displayed by the information provided by the owner and the construction party, so it is particularly important to distinguish the authenticity, validity and reliability of the information. When accepting the entrustment, detailed written materials shall be handed over to the entrusting unit. The materials to be provided and reviewed for settlement audit are as follows:
1
Complete construction drawings and as-built drawings;
2
Bidding documents, bidding questions and answers, supplementary documents;
three
Bidding documents, construction contracts and supplementary agreements;
four
Records of the blue prints.the design, construction organization design and meeting minutes;
five
Equipment, material model and brand specified or provided by the owner;
six
Design change list, engineering contact list and on-site visa list;
seven
Inspection records of foundation trench, concealed works records and construction logs;
eight
Pile foundation inspection report and acceptance record;
nine
All other information related to the project cost.
When looking at the above information, you must distinguish between:
1
Whether it is the submitted data confirmed by the owner's signature and seal, so as to determine the reliability of the data. Any data and supplementary materials submitted by the construction party are invalid and should be transferred to the consulting company after approval by the owner;
2
Whether it is original (original data) to infer the authenticity of its data;
three
Whether all the data are numbered continuously and clearly marked with time to judge the validity of the data. While identifying the authenticity, validity and reliability of the above information, we should also question the existing problems of the information and ask the owner to reply and provide supplementary information in the form of written contact letter.
Second, the contract review
Construction contract audit is an important content of project settlement audit, and it is also an effective way to reduce project cost and improve economic benefits. The choice of construction contract terms plays a key role in the increase of project settlement cost. The construction contract stipulates the contract price mode (i.e. lump sum contract mode and comprehensive unit price contract mode), project settlement mode, construction period, quality standard, claim and counterclaim conditions, etc.
For the general contract mode, it is necessary to find out whether the specific content of the general contract is completed according to the contract. In view of the actual situation, especially the decoration part, we must go to the scene to measure statistics. For unfinished projects, we should not only subtract the direct cost, but also subtract the indirect cost and the tax rate calculated according to the direct cost.
The contract is a project with comprehensive unit price lump sum mode, and the engineering quantity is settled according to the facts. Before the audit, the engineering quantity must be calculated according to the settlement method agreed in the contract and the relevant regulations and rules of the industry, so as to be fully prepared and know fairly well. When calculating, it is forbidden to calculate according to the figure, and the calculation basis should be marked in the calculation formula in combination with the actual construction situation on site, so as to check with the construction unit and make it reasonable.
If there is an agreement on the construction period and quality standards in the construction contract, the owner shall reward and punish the construction period and quality standards as agreed in the contract.
Three. Review of bidding documents
In the project bidding activities, bidding is an invitation to bid. If you bid, it means that you are interested in the tenderee. You must respond to the conditions in the invitation to bid, and at the same time meet the requirements in the invitation to bid, that is, the bidding documents have some special requirements for bidders. Therefore, since bidders want to bid and eventually win the bid, they must make some commitments to the bidding requirements. These requirements and commitments serve as an important basis for us to check whether the expenses are increased or decreased when we finally settle accounts. In particular, the tender documents clearly stipulate the quotation method of the measures fee, and the audit focus is whether the additional fees outside the contract should be adjusted accordingly.
Four. Review of design changes
Construction drawing is the basis of project bidding and construction, and it will inevitably change according to the actual situation in the construction process. Design changes must be issued by the original design unit with a design change notice and revised drawings, signed by the design proofreader and stamped with the official seal, and the design changes will be effective only after being reviewed and signed by the construction unit and the supervision engineer. Major design changes shall be approved by the original examination and approval department, otherwise they shall not be included in the settlement.
During the construction period, the contractor shall not change the original engineering design. The expenses incurred by the contractor in changing the design without authorization and the direct losses caused to the Employer shall be borne by the contractor, and the delayed construction period shall not be postponed. Therefore, when reviewing the change order, we should pay attention to who is the subject of the change, why it should be changed, and whether it has caused the cost change. At the same time, we should pay attention to change orders with reduced time and cost. Some change orders can be judged as changes that occur from time to time in the bidding process, and the increase or decrease of expenses caused by such changes should be that some change orders do not cause an increase in expenses, but only the details and explanations of some schemes. When auditing, be sure to carefully check the original construction drawings and their descriptions; Some change orders are projects that cause cost reduction, and the construction party will not advocate them when submitting them for review. Our professional engineers should produce strong evidence to convince the construction party, so as to accurately determine the cost of the design change.
Generally, it is stipulated in the contract that if there is a unit price or total price applicable to or similar to the changed project in the contract, it should be based on the existing contract price or refer to similar price; if there is no unit price or total price applicable to or similar to the changed project in the contract, the contractor should propose an appropriate change price and implement it after being confirmed by the engineer. In the process of audit, if there are any sub-items in the contract that are applicable to or similar to changing the unit price or total price of the project according to the existing contract price or referring to similar prices, special attention must be paid to the items with reduced rate or total price, and the changed or added items should also be reduced as the increased expenses after the change. If there is no applicable or similar change in the unit price or total price of the project in the contract, the contractor shall propose an appropriate change price, and focus on whether the price is consistent with the contract during the audit, and the charging standard shall also be consistent with the rate in the original bidding documents, that is, the commercial standard. If there is a downward float or profit, it should also be regarded as the cost increased in the same proportion after the downward float.
Verb (abbreviation of verb) audit of on-site visa
On-site visa is an additional event in the construction process, which reflects the actual situation in the construction process, but it does not necessarily lead to an increase in costs. In the process of audit, we should pay attention to whether the signing unit on the visa form is complete and whether the signatory is the person in charge of each party agreed in the construction contract. If it is not signed by more than one person in charge, it is necessary to question and ask the owner to confirm whether they are all valid documents.
In particular, the visa form signed as "the situation is true" can only show that the facts exist, but it is necessary to distinguish who is responsible for the visa matters, whether to increase the fees and how much. In addition, the visa in the form of physical quantity should be calculated according to the consumption quota and the unified base price table (or unit pricing table) and included in the direct fee. If the visa is issued in the form of "yuan", it should not be included in the direct fee and can only be taxed unless otherwise stated.
Settlement of intransitive verb disputes
Project settlement is a process of tripartite consultation among the proposing unit, the construction unit and the consulting company. Due to the different positions of all parties, sometimes the understanding of contract documents and relevant laws and regulations is vague, so disputes are inevitable and normal. When we have a dispute, how to solve it? You can take the tripartite communication and coordination meeting and consult the authoritative departments such as quota stations. If the coordination fails, you can take arbitration or prosecution. In the process of audit, there are often cases of omission and omission by the construction party. At this time, the fee will be increased on the basis of the submitted price. When the cost increases, it is difficult for the owner to accept it. At this time, it is necessary to actively communicate with the owners, convince the owners with strong laws and regulations, gain the support and understanding of the owners, and make the settlement audit results fair and just.
Seven. Prepare the outcome document
A good project settlement audit project, the final audit results are reflected in the outcome document. In addition to the most basic information, such as compilation description, project overview, audit basis, valuation basis, editing method, etc. The outcome document should also explain the settlement dispute and the final solution, so that it can be documented many years later; At the same time, we must put forward reasonable suggestions for the owner's management of this project for the owner's reference in future project management.
Adopting reasonable audit methods and skills can not only achieve twice the result with half the effort, but also directly affect the actual investment of the project and the quality and speed of the audit.
Legal basis:
Article 13 of the Interim Measures for the Settlement of Construction Project Price
(2) Calculation of engineering quantity
1, the contractor shall, in accordance with the way and time agreed in the contract, submit a report on the completed quantities to the employer. The Employer shall verify the completed quantities within 65,438+04 days after receiving the report, and notify the Contractor 65,438+0 days before verification. The contractor shall provide conditions and send personnel to participate in the verification. After receiving the notice, the contractor will not participate in the verification, and the quantities verified by the employer will be used as the basis for paying the project price. The employer failed to notify the contractor at the agreed time, which led to the contractor's failure to participate in the verification, and the verification result was invalid.
2. If the Employer fails to verify the completed quantities within 14 days after receiving the contractor's report, the quantities reported by the contractor shall be regarded as the basis for paying the project price from 15 days. Unless otherwise agreed in the contract, the contract shall prevail.
3. The Employer will not measure the contractor's quantities beyond the design drawings (including design changes) and rework caused by the contractor.